a town of Andalucia, in Spain, in the province of Jaen, in a fertile territory, producing wine, oil, corn, and abundance of fruits. It has a castle, two parish churches, four monasteries, and 6499 inhabitants.

ALCAVALA was a duty imposed in Spain and its colonies on all transfers of property, whether public or private. It was originally imposed in 1341, as an ad valorem tax of 10, increased afterwards to 14 per cent., charged on all commodities, whether raw or manufactured, as often as they were sold or exchanged, being always rated according to their selling price. The levying of this tax required a multitude of revenue officers sufficient to guard the transportation of goods not only from one province to another, but from one shop to another. It subjected not only the dealers in some sort of goods, but those in all sorts, every farmer, every manufacturer, every merchant and shopkeeper, to the continual visits and examination of the tax-gatherers. This monstrous impost was permitted to ruin the industry and commerce of the greater part of the kingdom down to the invasion of Napoleon. Catalonia and Aragon purchased from Philip V. an exemption from the alcavala, and from another pernicious tax called the milliones (duties on butcher-meat, and other articles of provisions), by the substitution of a tax on the rents of lands and houses, and on profits, and the wages of labour. Extremely onerous as this latter tax was, Catalonia and Aragon were in a comparatively flourishing state, in consequence of their exemption from the oppressive alcavala.—M'Culloch on Taxation.